FULLMAN v. COMMISSIONER

Docket No. 179-00.

80 T.C.M. 644 (2000)

T.C. Memo. 2000-340

Andrew Fullman v. Commissioner.

United States Tax Court.

Filed November 3, 2000.


Attorney(s) appearing for the Case

Andrew Fullman, pro se. Gerald A. Thorpe, for the respondent.


MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1997 Federal income tax of $2,235. Section references are to the Internal Revenue Code in effect for the year in issue.

After concessions by petitioner,1 the issue is whether amounts received from two churches for playing an organ during services are taxable under section 61. Petitioner resided in Philadelphia, Pennsylvania...

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